Indexes to Evaluate Audits Quality and Some Analyses to this Regard

Abstract

An index to evaluate audits was designed. Concepts on services quality and the
conformation of a system for quality control were assessed. A procedure was
implemented to determine quality dimensions to be audited (officials' duties, ethics
requirements, human resources, and labor performance or commitments execution). A
number of variables were selected. Qualitatives ones were quantitative rated and their
averages were computed for each quality dimensión. A methodology developed by
Colombia's National Department for Planning was applied. The designed index is
supported by two fundamental elements, i.e., Druckers's quality concept and the
identification of evaluation policies and functioning in those elements derived from a
qualitative control system. Readiness in the implementation of this system is
accomplished by an annual estimate of a sample of audited customers.